In Re Linn’s Empirical Analysis
1997
Citation profile
Relationships
Applies 11 U.S.C. § 545 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6323
Relies on In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, Trustee · Straight v. First Interstate Bank of Commerce (In Re Straight) · Askanase v. United States (In Re Guyana Development Corp.) · Carrens v. United States (In Re Carrens)
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This Court ... interprets Congress’ definition of 'purchaser’ in Section 6323 as a different entity than a bona fide purchaser as contemplated in Section 545 of the Bankruptcy Code. Because the Trustee does not have the characteristics of a 'purchaser', she cannot avoid the IRS lien on the Debtor’s property.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.